The following data relate to factory overhead cost for the production of 8,000 computers Actual: Variable factory overhead $213,400 Fixed factory overhead 58,500 Standard: 8,000 hrs. at $32 256,000 If productive capacity of 100% was 13,000 hours and the total factory overhead cost budgeted at the level of 8,000 standard hours was $278,500, determine the variable factory overhead controllable variance, foxed factory overhead volume variance, and total factory overhead cost variance. The fixed factory overhead rate was $4.5 per hour. Enter a favorable varinnce as a negative number using a minus sign and an unfavorable variance as a positive number, Variance Amount Favorable/Unfavorable Variable factory overhead controllable variance Fixed factory overhead volume variance Total factory overhead cost variance